Civic Intelligence

The Mother Earth Restoration Trust

EIN 47-3799205 • 501(c)3 • Durango, CO

Profile

The organization provides for the preservation of ancient wisdom and lands.

1422 Animas View Drive UNIT 3Durango, CO 81301

www.themotherearthrestorationtrust.world

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.63x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

10.21x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

29th percentile

-4.7%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

-0.1%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-19%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,045,849

Down $1,535 (-0.1%) from 2023

Liabilities

Up

$662,417

Up $702 (+0.1%) from 2023

Net Assets

Down

$383,432

Down $2,237 (-0.6%) from 2023

Revenue

Down

$64,876

Down $14,841 (-19%) from 2023

Expenses

Down

$67,956

Down $101,430 (-60%) from 2023

Net Income

Up

-$3,080

Up $86,589 (+97%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2015: $23,698Liabilities 2015: $19,5002015Assets 2016: $9,072Liabilities 2016: $165Net Assets 2016: $8,9072016Assets 2017: $12,838Liabilities 2017: $49Net Assets 2017: $12,7892017Assets 2018: $40,161Liabilities 2018: $1,194Net Assets 2018: $38,9672018Assets 2019: $5,891Liabilities 2019: $1,771Net Assets 2019: $4,1202019Assets 2020: $102,268Liabilities 2020: $33,464Net Assets 2020: $68,8042020Assets 2021: $1,054,886Liabilities 2021: $680,023Net Assets 2021: $374,8632021Assets 2022: $1,047,588Liabilities 2022: $663,766Net Assets 2022: $383,8222022Assets 2023: $1,047,384Liabilities 2023: $661,715Net Assets 2023: $385,6692023Assets 2024: $1,045,849Liabilities 2024: $662,417Net Assets 2024: $383,4322024

Highlighted filing

2024

Assets$1,045,849
Liabilities$662,417
Net Assets$383,432

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2015: $77,208Expenses 2015: $73,010Net Income 2015: $4,1982015Revenue 2016: $106,573Expenses 2016: $101,864Net Income 2016: $4,7092016Revenue 2017: $142,869Expenses 2017: $136,718Net Income 2017: $6,1512017Revenue 2018: $193,248Expenses 2018: $164,827Net Income 2018: $28,4212018Revenue 2019: $199,708Expenses 2019: $235,611Net Income 2019: -$35,9032019Revenue 2020: $254,122Expenses 2020: $187,505Net Income 2020: $66,6172020Revenue 2021: $510,824Expenses 2021: $194,819Net Income 2021: $316,0052021Revenue 2022: $215,822Expenses 2022: $206,730Net Income 2022: $9,0922022Revenue 2023: $79,717Expenses 2023: $169,386Net Income 2023: -$89,6692023Revenue 2024: $64,876Expenses 2024: $67,956Net Income 2024: -$3,0802024

Highlighted filing

2024

Revenue$64,876
Expenses$67,956
Net Income-$3,080

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$69,599
Mission and Program Overview

Mission

The organization provides for the preservation of ancient wisdom and lands.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,041,300$1,040,396▼ $904
Loans From Officers Directors-$32,151-
Inventories for Sale or Use-$3,824-
Cash and Non-Interest-Bearing Accounts$2,244$872▼ $1,372
Accounts Receivable$3,840$500▼ $3,340
Intangible Assets-$257-
Total Assets$1,047,384$1,045,849▼ $1,535
Liabilities
Unsecured Notes Loans Payable$528,574$623,324▲ $94,750
Accounts Payable and Accrued Expenses$3,968$4,942▲ $974
Mortgage Notes Payable Secured by Investment Property$129,000$2,000▼ $127,000
Other Liabilities$173--
Total Liabilities$661,715$662,417▲ $702
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$385,669$383,432▼ $2,237
Total Net Assets Fund Balance$385,669$383,432▼ $2,237
Total Liabilities and Net Assets / Fund Balance$1,047,384$1,045,849▼ $1,535

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,037,600-$1,037,600
Equipment$96$3,604$3,700
Other Land Buildings$2,700$300$3,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nelson CaraballoPresident/Chairperson
Brittany YoungDirector
Della Romero WolfchildDirector
Mona HoffmanCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$53,522
Program Service Revenue
$0
Investment Income
$32
Other Revenue
$11,322
All Other Contributions
$53,522
Change in Net Assets
$-3,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,291
Salaries, Compensation, and Employee Benefits$5,665
Total Fundraising Expense$749
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$11,660$336-$11,996
Fees for Services Accounting-$10,948-$10,948
Other Expenses$10,103--$10,103
Travel$8,618$8-$8,626
Office Expenses$729$5,775-$6,504
Depreciation Depletion-$3,903-$3,903
Other Salaries and Wages-$3,383-$3,383
Payroll Taxes$131$2,151-$2,282
Information Technology-$837$349$1,186
Interest-$1,117-$1,117
Occupancy$350$504-$854
Advertising--$400$400
Total Functional Expenses$38,245$28,962$749$67,956
International Activity

International Summary

Offices
1
Employees
2
Spending
$36,141

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AmericaProgram ServicesBenevolent Assistance and preservation of ancient sites.12$36,141
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$32,151-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
State Payroll Taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The organization reviews the 990 form at a board meeting prior to submitting to the IRS.

Form 990, Part VI, Section B, Line 12C

The organization enforced compliance with its conflict of interest policy by reviewing it periodically at board meetings.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, financial statements available to the public upon request, own website, anothers website.

Form 990, Part VI, Section NA, Line 4

The organization has made changes to its governing documents via name change from The Mother Earth Restoration Trust to Sacred Trust in year 2024.

Filing and Contact Details

Filer

Filer Name
Sacred Trust
EIN
47-3799205
Phone
8563595938
Address
1422 Animas View Drive UNIT 3, Durango, CO 81301

Signing Officer

Name
Nelson Caraballo
Title
President Chairman
Phone
8563595938
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nelson Caraballo
Formed
2015
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Firm
Foundation Group Inc
Address
2451 Atrium Way Suite 300, Nashville, TN 37214
Preparer
Andrew D Payne EA
Phone
6153619445
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

The organization paid 11,995 in expenses for the Childrens Program.

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IRS990ScheduleD/EquipmentGrp/BookValueAmt096
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03604
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IRS990ScheduleD/LandGrp/BookValueAmt01037600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01037600
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02700
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0300
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1State Payroll Taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt02
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt036141
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0South America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Benevolent Assistance and preservation of ancient sites.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
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IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt02
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt036141
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0The board of directors reviews proposed recipients to determine needs and proposed uses of grant funds. The recipients are then routinely monitored via financial progress reports, to ensure the funds are being used accordingly to accomplish the proposed purpose.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 2
IRS990ScheduleF/TotalEmployeeCnt02
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt036141
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt021770
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt110381
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Purchase Land for Program
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Cover Essential Operational and Program Expenses
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1331
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Ramona Hoffman
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Nelson Caraballo
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1President/Chairperson
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt032151
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization reviews the 990 form at a board meeting prior to submitting to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization enforced compliance with its conflict of interest policy by reviewing it periodically at board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents, conflict of interest policy, financial statements available to the public upon request, own website, anothers website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization paid 11,995 in expenses for the Childrens Program.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization has made changes to its governing documents via name change from The Mother Earth Restoration Trust to Sacred Trust in year 2024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section NA, Line 4
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt01047384
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011278
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt064876
IRS990/TotalVolunteersCnt05
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01045849
IRS990/TravelGrp/ManagementAndGeneralAmt08
IRS990/TravelGrp/ProgramServicesAmt08618
IRS990/TravelGrp/TotalAmt08626
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0528574
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0623324
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01422 Animas Way Drive
IRS990/USAddress/CityNm0Durango
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081301
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0https://www.themotherearthrestorationtrust.world/

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